Visa (V) 10-Q28 Jul 222022 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Jun. 30, 2022	Jul. 20, 2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	001-33977
Entity Registrant Name	VISA INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-0267673
Entity Address, Address Line One	P.O. Box 8999
Entity Address, City or Town	San Francisco,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94128-8999
City Area Code	650
Local Phone Number	432-3200
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001403161
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false
Class A common stock
Title of 12(b) Security	Class A Common Stock, par value $0.0001 per share
Trading Symbol	V
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		1,635,014,650
Class B common stock
Entity Common Stock, Shares Outstanding		245,513,385
Class C common stock
Entity Common Stock, Shares Outstanding		9,886,538
2026 Notes
Title of 12(b) Security	1.500% Senior Notes due 2026
Trading Symbol	V26
Security Exchange Name	NYSE
2029 Notes
Title of 12(b) Security	2.000% Senior Notes due 2029
Trading Symbol	V29
Security Exchange Name	NYSE
2034 Notes
Title of 12(b) Security	2.375% Senior Notes due 2034
Trading Symbol	V34
Security Exchange Name	NYSE

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Jun. 30, 2022	Sep. 30, 2021
Assets
Cash and cash equivalents	$ 14,047	$ 16,487
Restricted cash equivalents—U.S. litigation escrow	1,483	894
Investment securities	3,309	2,025
Settlement receivable	1,860	1,758
Accounts receivable	2,021	1,968
Customer collateral	2,261	2,260
Current portion of client incentives	1,323	1,359
Prepaid expenses and other current assets	2,667	856
Total current assets	28,971	27,607
Investment securities	2,240	1,705
Client incentives	3,321	3,245
Property, equipment and technology, net	3,146	2,715
Goodwill	17,977	15,958
Intangible assets, net	26,093	27,664
Other assets	3,662	4,002
Total assets	85,410	82,896
Liabilities
Accounts payable	228	266
Settlement payable	3,068	2,443
Customer collateral	2,261	2,260
Accrued compensation and benefits	1,106	1,211
Client incentives	5,608	5,243
Accrued liabilities	3,303	2,334
Current maturities of debt	3,249	999
Accrued litigation	1,486	983
Total current liabilities	20,309	15,739
Long-term debt	20,546	19,978
Deferred tax liabilities	5,685	6,128
Other liabilities	3,387	3,462
Total liabilities	49,927	45,307
Equity
Right to recover for covered losses	(23)	(133)
Additional paid-in capital	18,962	18,855
Accumulated income	14,960	15,351
Accumulated other comprehensive income (loss), net:
Investment securities	(74)	(1)
Defined benefit pension and other postretirement plans	(48)	(49)
Derivative instruments	135	(257)
Foreign currency translation adjustments	(1,280)	743
Total accumulated other comprehensive income (loss), net	(1,267)	436
Total equity	35,483	37,589
Total liabilities and equity	85,410	82,896
Series A preferred stock
Equity
Preferred stock	398	486
Series B preferred stock
Equity
Preferred stock	936	1,071
Series C preferred stock
Equity
Preferred stock	1,517	1,523
Class A common stock
Equity
Common stock	0	0
Class B common stock
Equity
Common stock	0	0
Class C common stock
Equity
Common stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares shares in Millions	Jun. 30, 2022	Sep. 30, 2021
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	25	25
Preferred stock, shares issued (in shares)	5	5
Preferred stock, shares outstanding (in shares)	5	5
Series A preferred stock
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series B preferred stock
Preferred stock, shares issued (in shares)	2	2
Preferred stock, shares outstanding (in shares)	2	2
Series C preferred stock
Preferred stock, shares issued (in shares)	3	3
Preferred stock, shares outstanding (in shares)	3	3
Class A common stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	2,001,622	2,001,622
Common stock, shares issued (in shares)	1,637	1,677
Common stock, shares outstanding (in shares)	1,637	1,677
Class B common stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	622	622
Common stock, shares issued (in shares)	245	245
Common stock, shares outstanding (in shares)	245	245
Class C common stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	1,097	1,097
Common stock, shares issued (in shares)	10	10
Common stock, shares outstanding (in shares)	10	10

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Net revenues	$ 7,275	$ 6,130	$ 21,523	$ 17,546
Operating Expenses
Personnel	1,283	1,098	3,634	3,193
Marketing	313	268	907	679
Network and processing	178	186	558	538
Professional fees	117	108	342	273
Depreciation and amortization	230	204	635	602
General and administrative	289	204	856	770
Litigation provision	717	(2)	865	2
Total operating expenses	3,127	2,066	7,797	6,057
Operating income	4,148	4,064	13,726	11,489
Non-operating Income (Expense)
Interest expense, net	(111)	(131)	(379)	(388)
Investment income and other	(208)	456	(79)	664
Total non-operating income (expense)	(319)	325	(458)	276
Income before income taxes	3,829	4,389	13,268	11,765
Income tax provision	418	1,814	2,251	3,038
Net income	$ 3,411	$ 2,575	$ 11,017	$ 8,727
Class A common stock
Earnings Per Share
Basic Earnings Per Share (in dollars per share)	$ 1.60	$ 1.18	$ 5.15	$ 3.99
Basic Weighted-average Shares Outstanding (in shares)	1,642	1,691	1,655	1,693
Diluted Earnings Per Share (in dollars per share)	$ 1.60	$ 1.18	$ 5.14	$ 3.98
Diluted Weighted-average Shares Outstanding (in shares)	2,129	2,184	2,143	2,192
Class B common stock
Earnings Per Share
Basic Earnings Per Share (in dollars per share)	$ 2.59	$ 1.92	$ 8.33	$ 6.47
Basic Weighted-average Shares Outstanding (in shares)	245	245	245	245
Diluted Earnings Per Share (in dollars per share)	$ 2.59	$ 1.91	$ 8.33	$ 6.46
Diluted Weighted-average Shares Outstanding (in shares)	245	245	245	245
Class C common stock
Earnings Per Share
Basic Earnings Per Share (in dollars per share)	$ 6.42	$ 4.72	$ 20.58	$ 15.94
Basic Weighted-average Shares Outstanding (in shares)	10	10	10	11
Diluted Earnings Per Share (in dollars per share)	$ 6.41	$ 4.72	$ 20.56	$ 15.92
Diluted Weighted-average Shares Outstanding (in shares)	10	10	10	11

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 3,411	$ 2,575	$ 11,017	$ 8,727
Investment securities:
Net unrealized gain (loss)	(43)	(2)	(93)	(4)
Income tax effect	10	1	20	1
Reclassification adjustments	0	(1)	0	(1)
Defined benefit pension and other postretirement plans:
Net unrealized actuarial gain (loss) and prior service credit (cost)	0	0	(1)	(3)
Income tax effect	0	0	0	2
Reclassification adjustments	0	7	2	13
Income tax effect	0	(2)	0	(3)
Derivative instruments:
Net unrealized gain (loss)	348	(95)	539	(112)
Income tax effect	(68)	22	(103)	28
Reclassification adjustments	(9)	14	(48)	1
Income tax effect	0	(2)	4	3
Foreign currency translation adjustments	(1,100)	287	(2,023)	322
Other comprehensive income (loss), net of tax	(862)	229	(1,703)	247
Comprehensive income	$ 2,549	$ 2,804	$ 9,314	$ 8,974

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) - USD ($) shares in Millions, $ in Millions		Total	Conversion of series A preferred stock upon sales into public market	Conversion of class C common stock upon sales into public market	Cumulative Effect, Period of Adoption, Adjustment	Series B preferred stock	Series C preferred stock	Class A common stock	Preferred Stock	Preferred Stock Conversion of series A preferred stock upon sales into public market	Preferred Stock Series A preferred stock	[1]	Preferred Stock Series A preferred stock Conversion of series A preferred stock upon sales into public market	[1]	Preferred Stock Series B preferred stock	Preferred Stock Series C preferred stock	Common Stock Class A common stock	Common Stock Class A common stock Conversion of series A preferred stock upon sales into public market		Common Stock Class A common stock Conversion of class C common stock upon sales into public market	Common Stock Class B common stock	Common Stock Class C common stock	Common Stock Class C common stock Conversion of class C common stock upon sales into public market		Right to Recover for Covered Losses	Additional Paid-In Capital	Additional Paid-In Capital Conversion of series A preferred stock upon sales into public market	Accumulated Income	Accumulated Income Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss), Net
Beginning balance (in shares) at Sep. 30, 2020											0				2	3	1,683				245	11
Beginning balance at Sep. 30, 2020		$ 36,210			$ 3				$ 5,086						$ 1,106	$ 1,543									$ (39)	$ 16,721		$ 14,088	$ 3	$ 354
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		8,727																										8,727
Other comprehensive income (loss), net of tax		247																												247
Comprehensive income		8,974
VE territory covered losses incurred		(38)													0	0									(38)
Recovery through conversion rate adjustment		(2)				$ 35	$ 20		(55)						$ (35)	$ (20)									53
Conversion of stock (for Series A Preferred Stock, less than one million shares) (in shares)													0					28		2			(1)
Conversion of stock (for Series A Preferred Stock, less than one million shares)			$ 0	$ 0						$ (1,899)																	$ 1,899
Share-based compensation, net of forfeitures		434																								434
Vesting of restricted stock and performance-based shares (in shares)																	3
Vesting of restricted stock and performance-based shares		0
Restricted stock and performance-based shares settled in cash for taxes (in shares)																	(1)
Restricted stock and performance-based shares settled in cash for taxes		(142)																								(142)
Cash proceeds from issuance of class A common stock under employee equity plans (in shares)																	1
Cash proceeds from issuance of class A common stock under employee equity plans		162																								162
Cash dividends declared and paid, at a quarterly amount per class A common stock		(2,102)																										(2,102)
Repurchase of class A common stock (in shares)								(27)									(27)
Repurchase of class A common stock		(5,709)						$ (5,709)																		(287)		(5,422)
Ending balance (in shares) at Jun. 30, 2021											0				2	3	1,689				245	10
Ending balance at Jun. 30, 2021		37,790							3,132						$ 1,071	$ 1,523									(24)	18,787		15,294		601
Beginning balance (in shares) at Mar. 31, 2021											0				2	3	1,694				245	11
Beginning balance at Mar. 31, 2021		37,696							3,347																(41)	18,505		15,513		372
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		2,575																										2,575
Other comprehensive income (loss), net of tax		229																												229
Comprehensive income		2,804
VE territory covered losses incurred		(21)																							(21)
Recovery through conversion rate adjustment		(2)							(40)																38
Conversion of stock (for Series A Preferred Stock, less than one million shares) (in shares)													0					3		2			(1)
Conversion of stock (for Series A Preferred Stock, less than one million shares)			0	0						(175)																	175
Share-based compensation, net of forfeitures		159																								159
Vesting of restricted stock and performance-based shares (in shares)	[1]																0
Vesting of restricted stock and performance-based shares		0
Restricted stock and performance-based shares settled in cash for taxes (in shares)	[1]																0
Restricted stock and performance-based shares settled in cash for taxes		(2)																								(2)
Cash proceeds from issuance of class A common stock under employee equity plans (in shares)	[1]																0
Cash proceeds from issuance of class A common stock under employee equity plans		54																								54
Cash dividends declared and paid, at a quarterly amount per class A common stock		(698)																										(698)
Repurchase of class A common stock (in shares)								(10)									(10)
Repurchase of class A common stock		(2,200)						$ (2,200)																		(104)		(2,096)
Ending balance (in shares) at Jun. 30, 2021											0				2	3	1,689				245	10
Ending balance at Jun. 30, 2021		37,790							3,132						$ 1,071	$ 1,523									(24)	18,787		15,294		601
Beginning balance (in shares) at Sep. 30, 2021											0				2	3	1,677				245	10
Beginning balance at Sep. 30, 2021		37,589							3,080						$ 1,071	$ 1,523									(133)	18,855		15,351		436
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		11,017																										11,017
Other comprehensive income (loss), net of tax		(1,703)																												(1,703)
Comprehensive income		9,314
VE territory covered losses incurred		(31)													0	0									(31)
Recovery through conversion rate adjustment		0				$ 135	$ 6		(141)						$ (135)	$ (6)									141
Conversion of stock (for Series A Preferred Stock, less than one million shares) (in shares)													0					1		1			0	[1]
Conversion of stock (for Series A Preferred Stock, less than one million shares)			0	0						(88)																	88
Share-based compensation, net of forfeitures		470																								470
Vesting of restricted stock and performance-based shares (in shares)																	2
Vesting of restricted stock and performance-based shares		0
Restricted stock and performance-based shares settled in cash for taxes (in shares)	[1]																0
Restricted stock and performance-based shares settled in cash for taxes		(117)																								(117)
Cash proceeds from issuance of class A common stock under employee equity plans (in shares)																	2
Cash proceeds from issuance of class A common stock under employee equity plans		153																								153
Cash dividends declared and paid, at a quarterly amount per class A common stock		(2,409)																										(2,409)
Repurchase of class A common stock (in shares)								(46)									(46)
Repurchase of class A common stock		(9,486)						$ (9,486)																		(487)		(8,999)
Ending balance (in shares) at Jun. 30, 2022											0				2	3	1,637				245	10
Ending balance at Jun. 30, 2022		35,483							2,851						$ 936	$ 1,517									(23)	18,962		14,960		(1,267)
Beginning balance (in shares) at Mar. 31, 2022											0				2	3	1,648				245	10
Beginning balance at Mar. 31, 2022		35,989							2,987																(120)	18,876		14,651		(405)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		3,411																										3,411
Other comprehensive income (loss), net of tax		(862)																												(862)
Comprehensive income		2,549
VE territory covered losses incurred		(15)																							(15)
Recovery through conversion rate adjustment		0							(112)																112
Conversion of stock (for Series A Preferred Stock, less than one million shares) (in shares)													0					0	[1]	1			0	[1]
Conversion of stock (for Series A Preferred Stock, less than one million shares)			$ 0	$ 0						$ (24)																	$ 24
Share-based compensation, net of forfeitures		152																								152
Vesting of restricted stock and performance-based shares (in shares)	[1]																0
Vesting of restricted stock and performance-based shares		0
Restricted stock and performance-based shares settled in cash for taxes (in shares)	[1]																0
Restricted stock and performance-based shares settled in cash for taxes		(1)																								(1)
Cash proceeds from issuance of class A common stock under employee equity plans (in shares)	[1]																0
Cash proceeds from issuance of class A common stock under employee equity plans		40																								40
Cash dividends declared and paid, at a quarterly amount per class A common stock		(798)																										(798)
Repurchase of class A common stock (in shares)								(12)									(12)
Repurchase of class A common stock		(2,433)						$ (2,433)																		(129)		(2,304)
Ending balance (in shares) at Jun. 30, 2022											0				2	3	1,637				245	10
Ending balance at Jun. 30, 2022		$ 35,483							$ 2,851						$ 936	$ 1,517									$ (23)	$ 18,962		$ 14,960		$ (1,267)

[1]Increase, decrease or balance is less than one million shares.

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Stockholders' Equity [Abstract]
Cash dividends declared and paid, at a quarterly amount per class A common stock (in dollars per share)	$ 0.375	$ 0.32	$ 0.375	$ 0.32

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Operating Activities
Net income	$ 11,017	$ 8,727
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Client incentives	7,435	5,980
Share-based compensation	470	434
Depreciation and amortization of property, equipment, technology and intangible assets	635	602
Deferred income taxes	(203)	981
VE territory covered losses incurred	(31)	(38)
(Gains) losses on equity investments, net	142	(611)
Other	(71)	(82)
Change in operating assets and liabilities:
Settlement receivable	(248)	(351)
Accounts receivable	(80)	(220)
Client incentives	(7,038)	(5,202)
Other assets	(455)	(164)
Accounts payable	(29)	1
Settlement payable	886	574
Accrued and other liabilities	37	639
Accrued litigation	506	(14)
Net cash provided by (used in) operating activities	12,973	11,256
Investing Activities
Purchases of property, equipment and technology	(675)	(497)
Investment securities:
Purchases	(4,415)	(3,223)
Proceeds from maturities and sales	2,580	5,286
Acquisitions, net of cash and restricted cash acquired	(1,945)	(75)
Purchases of / contributions to other investments	(68)	(50)
Other investing activities	128	105
Net cash provided by (used in) investing activities	(4,395)	1,546
Financing Activities
Repurchase of class A common stock	(9,486)	(5,709)
Repayments of debt	0	(3,000)
Dividends paid	(2,409)	(2,102)
Proceeds from issuance of senior notes	3,218	0
Cash proceeds from issuance of class A common stock under employee equity plans	153	162
Restricted stock and performance-based shares settled in cash for taxes	(117)	(142)
Other financing activities	(15)	0
Net cash provided by (used in) financing activities	(8,656)	(10,791)
Effect of exchange rate changes on cash, cash equivalents, restricted cash and restricted cash equivalents	(725)	92
Increase (decrease) in cash, cash equivalents, restricted cash and restricted cash equivalents	(803)	2,103
Cash, cash equivalents, restricted cash and restricted cash equivalents at beginning of period	19,799	19,171
Cash, cash equivalents, restricted cash and restricted cash equivalents at end of period	18,996	21,274
Supplemental Disclosure
Cash paid for income taxes, net	2,891	2,134
Interest payments on debt	548	583
Accruals related to purchases of property, equipment and technology	$ 34	$ 52

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1—Summary of Significant Accounting Policies Organization. Visa Inc. (“Visa” or the “Company”) is a global payments technology company that facilitates global commerce and money movement across more than 200 countries and territories. Visa and its wholly-owned consolidated subsidiaries operate one of the world’s largest electronic payments network — VisaNet — which provides transaction processing services (primarily authorization, clearing and settlement). The Company offers products and solutions that facilitate secure, reliable and efficient money movement for all participants in the ecosystem. Visa is not a financial institution and does not issue cards, extend credit or set rates and fees for account holders of Visa products. In most cases, account holder and merchant relationships belong to, and are managed by, Visa’s financial institution clients. Consolidation and basis of presentation. The accompanying unaudited consolidated financial statements include the accounts of Visa and its consolidated entities and are presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company consolidates its majority-owned and controlled entities, including variable interest entities (“VIEs”) for which the Company is the primary beneficiary. The Company’s investments in VIEs have not been material to its unaudited consolidated financial statements as of and for the periods presented. All significant intercompany accounts and transactions are eliminated in consolidation. During the prior quarter, economic sanctions were imposed on Russia, impacting Visa and its clients. The extent and severity of the sanctions impacted the Company’s operations and a reduction in Ruble liquidity impacted the Company’s ability to manage operational impact and related foreign currency risk. In March 2022, the Company announced it was suspending its operations in Russia. In addition, the Company deconsolidated its Russian subsidiary, resulting in a pre-tax loss of $35 million for the nine months ended June 30, 2022, which is included in general and administrative expense on the consolidated statements of operations. The accompanying unaudited consolidated financial statements are presented in accordance with U.S. Securities and Exchange Commission (“SEC”) requirements for Quarterly Reports on Form 10-Q and, consequently, do not include all of the annual disclosures required by U.S. GAAP. Reference should be made to the Visa Annual Report on Form 10-K for the year ended September 30, 2021 for additional disclosures, including a summary of the Company’s significant accounting policies. In the opinion of management, the accompanying unaudited consolidated financial statements include all normal recurring adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented. The results of operations for interim periods are not necessarily indicative of results for the full year. Use of estimates. The preparation of the accompanying unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions about future events. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates may change as new events occur and additional information is obtained, and will be recognized in the period in which such changes occur. Future actual results could differ materially from these estimates. Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in the existing guidance and making other minor improvements. The Company adopted this guidance effective October 1, 2021. The adoption did not have a material impact on the consolidated financial statements. In January 2020, the FASB issued ASU 2020-01, which clarifies that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting for purposes of applying

Acquisitions

Acquisitions	9 Months Ended
Acquisitions	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions	Note 2—Acquisitions Currencycloud On December 20, 2021, Visa acquired The Currency Cloud Group Limited (“Currencycloud”), a UK-based global platform that enables banks and fintechs to provide innovative foreign exchange solutions for cross-border payments, for a total purchase consideration of $893 million (which includes the fair value of Visa’s previously held equity interest in Currencycloud). The Company allocated $150 million of the purchase consideration to technology, intangible assets, other net assets acquired and deferred tax liabilities and the remaining $743 million to goodwill. Tink On March 10, 2022, Visa acquired 100% of the share capital of Tink AB (“Tink”) for $1.9 billion in cash. Tink is a European open banking platform that enables financial institutions, fintechs and merchants to build financial products and services and move money. The acquisition is expected to help accelerate the adoption of open banking around the world by providing a secure, reliable platform for innovation. Total purchase consideration has been allocated to the assets acquired and liabilities assumed and is subject to revision. If additional information becomes available, the Company may further revise the purchase price allocation as soon as practicable, but no later than one year from the acquisition date; however, at this time, material changes are not expected. The following table summarizes the purchase price allocation for Tink: Purchase Price Allocation Weighted-Average Useful Life (in millions) (in years) Technology $ 245 4 Customer relationships 90 6 Deferred tax liabilities (71) Other net assets acquired (liabilities assumed) 22 Goodwill 1,577 Total $ 1,863 5 Goodwill is primarily attributable to synergies expected to be achieved from the acquisition and the assembled workforce. None of the goodwill recognized is expected to be deductible for tax purposes.

Revenues

Revenues	9 Months Ended
Revenues	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenues	Note 3—Revenues The nature, amount, timing and uncertainty of the Company’s revenues and cash flows and how they are affected by economic factors are most appropriately depicted through the Company’s revenue categories and geographical markets. The following tables disaggregate the Company’s net revenues by revenue category and by geography: Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions) Service revenues $ 3,189 $ 2,828 $ 9,903 $ 8,350 Data processing revenues 3,579 3,327 10,673 9,356 International transaction revenues 2,560 1,696 6,942 4,635 Other revenues 517 409 1,440 1,185 Client incentives (2,570) (2,130) (7,435) (5,980) Net revenues $ 7,275 $ 6,130 $ 21,523 $ 17,546 Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions) U.S. $ 3,170 $ 2,806 $ 9,427 $ 8,156 International 4,105 3,324 12,096 9,390 Net revenues $ 7,275 $ 6,130 $ 21,523 $ 17,546

Cash, Cash Equivalents, Restric

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	9 Months Ended
	Jun. 30, 2022
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	Note 4—Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents The Company reconciles cash, cash equivalents, restricted cash and restricted cash equivalents reported in the consolidated balance sheets that aggregate to the beginning and ending balances shown in the consolidated statements of cash flows as follows: June 30, September 30, (in millions) Cash and cash equivalents $ 14,047 $ 16,487 Restricted cash and restricted cash equivalents: U.S. litigation escrow 1,483 894 Customer collateral 2,261 2,260 Prepaid expenses and other current assets 1,205 158 Cash, cash equivalents, restricted cash and restricted cash equivalents $ 18,996 $ 19,799 Prepaid expenses and other current assets include restricted cash and restricted cash equivalents related to funds held by the Company, primarily from Currencycloud, on behalf of clients in segregated bank accounts that cannot be withdrawn or used for general operating activities. These amounts are fully offset by corresponding liabilities recorded in accrued liabilities on the Company’s unaudited consolidated balance sheets.

U.S. and Europe Retrospective R

U.S. and Europe Retrospective Responsibility Plans	9 Months Ended
U.S. and Europe Retrospective Responsibility Plans	Jun. 30, 2022
Retrospective Responsibility Plans [Abstract]
U.S. and Europe Retrospective Responsibility Plans	Note 5—U.S. and Europe Retrospective Responsibility Plans U.S. Retrospective Responsibility Plan Under the terms of the U.S. retrospective responsibility plan, the Company maintains an escrow account from which settlements of, or judgments in, certain litigation referred to as the “U.S. covered litigation” are paid. The accrual related to the U.S. covered litigation could be either higher or lower than the U.S. litigation escrow account balance. See Note 13—Legal Matters . The following table presents the changes in the restricted cash equivalents—U.S. litigation escrow account: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 894 $ 901 Deposits into the litigation escrow account 850 — Payments to opt-out merchants (1) and interest earned on escrow funds (261) (7) Balance at end of period $ 1,483 $ 894 (1) These payments are associated with the interchange multidistrict litigation. See Note 13—Legal Matters . Europe Retrospective Responsibility Plan Visa Inc., Visa International and Visa Europe are parties to certain existing and potential litigation relating to the setting of multilateral interchange fee rates in the Visa Europe territory (the “VE territory covered litigation”). Under the terms of the Europe retrospective responsibility plan, the Company is entitled to recover certain losses resulting from VE territory covered litigation (the “VE territory covered losses”) through a periodic adjustment to the class A common stock conversion rates applicable to the series B and C preferred stock. VE territory covered losses are recorded in “right to recover for covered losses” within stockholders’ equity before the corresponding adjustment to the applicable conversion rate is effected. Adjustments to the conversion rate may be executed once in any six-month period unless a single, individual loss greater than €20 million is incurred, in which case, the six-month limitation does not apply. When the adjustment to the conversion rate is made, the amount previously recorded in “right to recover for covered losses” as contra-equity is then recorded against the book value of the preferred stock within stockholders’ equity. The following table presents the activities related to VE territory covered losses in preferred stock and “right to recover for covered losses” within stockholders’ equity: Preferred Stock Right to Recover for Covered Losses Series B Series C (in millions) Balance as of September 30, 2021 $ 1,071 $ 1,523 $ (133) VE territory covered losses incurred (1) — — (31) Recovery through conversion rate adjustment (135) (6) 141 Balance as of June 30, 2022 $ 936 $ 1,517 $ (23) Preferred Stock Right to Recover for Covered Losses Series B Series C (in millions) Balance as of September 30, 2020 $ 1,106 $ 1,543 $ (39) VE territory covered losses incurred (1) — — (38) Recovery through conversion rate adjustment (2) (35) (20) 53 Balance as of June 30, 2021 $ 1,071 $ 1,523 $ (24) (1) VE territory covered losses incurred reflect settlements with merchants and additional legal costs. See Note 13—Legal Matters . (2) Adjustment to right to recover for covered losses for the conversion rate adjustment differs from the actual recovered amount due to differences in foreign exchange rates between the time the losses were incurred and the subsequent recovery through the conversion rate adjustment. The following table presents the as-converted value of the preferred stock available to recover VE territory covered losses compared to the book value of preferred stock recorded in stockholders’ equity within the Company’s consolidated balance sheets: June 30, 2022 September 30, 2021 As-converted Value of Preferred Stock (1),(2) Book Value of Preferred Stock (1) As-converted Value of Preferred Stock (1),(3) Book Value of Preferred Stock (1) (in millions) Series B preferred stock $ 2,957 $ 936 $ 3,493 $ 1,071 Series C preferred stock 4,241 1,517 4,806 1,523 Total 7,198 2,453 8,299 2,594 Less: right to recover for covered losses (23) (23) (133) (133) Total recovery for covered losses available $ 7,175 $ 2,430 $ 8,166 $ 2,461 (1) Figures in the table may not recalculate exactly due to rounding. As-converted and book values are based on unrounded numbers. (2) As of June 30, 2022, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 6.055 and 6.824, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $196.89, Visa’s class A common stock closing stock price. (3) As of September 30, 2021, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 6.321 and 6.834, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $222.75, Visa’s class A common stock closing stock price. As required by the litigation management deed, on June 21, 2022, the sixth anniversary of the Visa Europe acquisition, Visa, in consultation with the VE territories litigation management committee, carried out a release assessment. After the completion of this assessment, the Company announced on July 8, 2022 that it will release approximately $3.5 billion of the as-converted value from its series B and C preferred stock and will issue approximately 176,853 shares of series A preferred stock on July 29, 2022 (the “Sixth Anniversary Release”). Each holder of a share of series B and C preferred stock will receive a number of series A preferred stock equal to the applicable conversion adjustment divided by 100. The Company will pay cash in lieu of issuing fractional shares of series A preferred stock. Each share of series A preferred stock will be automatically converted into 100 shares of class A common stock in connection with a sale to a person eligible to hold class A common stock in accordance with Visa’s certificate of incorporation. Effective July 29, 2022, the release will result in a downward adjustment to the series B and C conversion rates of 3.084 and 3.179, respectively.

Fair Value Measurements and Inv

Fair Value Measurements and Investments	9 Months Ended
Fair Value Measurements and Investments	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements and Investments	Note 6—Fair Value Measurements and Investments Assets and Liabilities Measured at Fair Value on a Recurring Basis Fair Value Measurements Level 1 Level 2 June 30, September 30, June 30, September 30, (in millions) Assets Cash equivalents and restricted cash equivalents: Money market funds $ 10,894 $ 11,779 $ — $ — U.S. government-sponsored debt securities — — — 100 U.S. Treasury securities 700 2,400 — — Investment securities: Marketable equity securities 564 490 — — U.S. government-sponsored debt securities — — 15 245 U.S. Treasury securities 4,920 2,985 — — Other current and non-current assets: Money market funds 4 4 — — Derivative instruments — — 764 410 Total $ 17,082 $ 17,658 $ 779 $ 755 Liabilities Accrued compensation and benefits: Deferred compensation liability $ 153 $ 167 $ — $ — Accrued and other liabilities: Derivative instruments — — 292 109 Total $ 153 $ 167 $ 292 $ 109 Level 1 assets and liabilities. Money market funds, marketable equity securities and U.S. Treasury securities are classified as Level 1 within the fair value hierarchy, as fair value is based on unadjusted quoted prices in active markets for identical assets. The Company’s deferred compensation liability is measured at fair value based on marketable equity securities held under the deferred compensation plan. Level 2 assets and liabilities. The fair value of U.S. government-sponsored debt securities, as provided by third-party pricing vendors, is based on quoted prices in active markets for similar, not identical, assets. Derivative instruments are valued using inputs that are observable in the market or can be derived principally from or corroborated by observable market data. U.S. government-sponsored debt securities and U.S. Treasury securities. As of June 30, 2022 and September 30, 2021, gross unrealized gains and losses were not material. As of June 30, 2022, $3.4 billion of the Company’s debt securities are due within one year and $2.2 billion is due between one to five years. Assets Measured at Fair Value on a Non-recurring Basis Non-marketable equity securities. The Company’s non-marketable equity securities are investments in privately held companies without readily determinable market values. These investments are classified as Level 3 due to the absence of quoted market prices, the inherent lack of liquidity and the fact that inputs used to measure fair value are unobservable and require management’s judgment. The following table summarizes the total carrying value of the Company’s non-marketable equity securities held as of June 30, 2022 including cumulative unrealized gains and losses: June 30, (in millions) Initial cost basis $ 722 Adjustments: Upward adjustments 810 Downward adjustments (including impairment) (350) Carrying amount, end of period $ 1,182 Unrealized gains and losses included in the carrying value of the Company’s non-marketable equity securities still held as of June 30, 2022 and 2021 were as follows: Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions) Upward adjustments $ 5 $ 180 $ 231 $ 323 Downward adjustments (including impairment) $ (284) $ — $ (337) $ (2) For the three months ended June 30, 2022 and 2021, the Company recognized net unrealized losses of $278 million, and net unrealized gains of $434 million, respectively, on marketable and non-marketable equity securities still held as of quarter end. For the nine months ended June 30, 2022 and 2021, the Company recognized net unrealized losses of $262 million and net unrealized gains of $610 million, respectively, on marketable and non-marketable equity securities still held as of quarter end. Non-financial assets and liabilities. Certain non-financial assets such as goodwill, intangible assets and property, equipment and technology are only recognized at fair value if they are deemed to be impaired. The Company performed its annual impairment review of its indefinite-lived intangible assets and goodwill as of February 1, 2022, and concluded there was no impairment as of that date. As of June 30, 2022, there were no impairment indicators. Other Fair Value Disclosures Debt. Debt instruments are measured at amortized cost on the Company’s unaudited consolidated balance sheets. The fair value of the debt instruments, as provided by third-party pricing vendors, is based on quoted prices in active markets for similar, not identical, assets. If measured at fair value in the financial statements, these instruments would be classified as Level 2 in the fair value hierarchy. As of June 30, 2022, the carrying value and estimated fair value of debt was $23.8 billion and $22.5 billion, respectively. As of September 30, 2021, the carrying value and estimated fair value of debt was $21.0 billion and $22.5 billion, respectively. Other financial instruments not measured at fair value. At June 30, 2022, the carrying values of settlement receivable and payable and customer collateral approximate fair value due to their generally short maturities. If measured at fair value in the financial statements, these financial instruments would be classified as Level 2 in the fair value hierarchy.

Debt

Debt	9 Months Ended
Debt	Jun. 30, 2022
Debt Disclosure [Abstract]
Debt	Note 7—Debt The Company had outstanding debt as follows: June 30, September 30, Effective Interest Rate (1) (in millions, except percentages) U.S. dollar notes 2.15% Senior Notes due September 2022 $ 1,000 $ 1,000 2.30 % 2.80% Senior Notes due December 2022 2,250 2,250 2.89 % 3.15% Senior Notes due December 2025 4,000 4,000 3.26 % 1.90% Senior Notes due April 2027 1,500 1,500 2.02 % 0.75% Senior Notes due August 2027 500 500 0.84 % 2.75% Senior Notes due September 2027 750 750 2.91 % 2.05% Senior Notes due April 2030 1,500 1,500 2.13 % 1.10% Senior Notes due February 2031 1,000 1,000 1.20 % 4.15% Senior Notes due December 2035 1,500 1,500 4.23 % 2.70% Senior Notes due April 2040 1,000 1,000 2.80 % 4.30% Senior Notes due December 2045 3,500 3,500 4.37 % 3.65% Senior Notes due September 2047 750 750 3.73 % 2.00% Senior Notes due August 2050 1,750 1,750 2.09 % Euro notes 1.50% Senior Notes due June 2026 1,423 — 1.71 % 2.00% Senior Notes due June 2029 1,054 — 2.13 % 2.375% Senior Notes due June 2034 685 — 2.53 % Total debt 24,162 21,000 Unamortized discounts and debt issuance costs (181) (161) Hedge accounting fair value adjustments (2) (186) 138 Total carrying value of debt $ 23,795 $ 20,977 Reported as: Current maturities of debt $ 3,249 $ 999 Long-term debt 20,546 19,978 Total carrying value of debt $ 23,795 $ 20,977 (1) Effective interest rates disclosed do not reflect hedge accounting adjustments. (2) Represents the change in fair value of interest rate swap agreements entered into on a portion of the outstanding senior notes. Senior Notes In June 2022, the Company issued Euro-denominated fixed-rate senior notes in a public offering in an aggregate principal amount of €3.0 billion ($3.2 billion), with maturities ranging between 4 and 12 years. The June 2026 Notes, 2029 Notes and 2034 Notes, or collectively, the "Euro Notes", have interest rates of 1.50%, 2.00% and 2.375%, respectively. Interest on the Euro Notes is payable annually on June 15 of each year, commencing June 15, 2023. The net aggregate proceeds, after deducting discounts and debt issuance costs, were approximately €3.0 billion ($3.2 billion). The Company plans to use the net proceeds for general corporate purposes, which may include, among other things, the refinancing of existing indebtedness. The Company’s outstanding senior notes, or collectively, the “Notes”, are senior unsecured obligations of the Company, ranking equally and ratably among themselves and with the Company’s existing and future unsecured and unsubordinated debt. The Notes are not secured by any assets of the Company and are not guaranteed by any of the Company’s subsidiaries. As of June 30, 2022, the Company was in compliance with all related covenants. Each series of Notes may be redeemed as a whole or in part at the Company’s option at any time at specified redemption prices. In addition, each series of the Euro Notes may be redeemed as a whole at specified redemption prices upon the occurrence of certain U.S. tax events. Non-derivative Financial Instrument Designated as a Net Investment Hedge The Company designated €1.2 billion of the €3.0 billion Euro Notes, a non-derivative financial instrument, as a hedge against a portion of the Company’s Euro-denominated net investment in Visa Europe. Changes in the value of the designated portion of the Euro Notes, attributable to the change in exchange rates at the end of each reporting period, partially offset the foreign currency translation adjustments resulting from the Euro-denominated net investment, are reported as a component of accumulated other comprehensive income or loss on the Company’s consolidated balance sheets. Commercial Paper Program Visa maintains a commercial paper program to support its working capital requirements and for other general corporate purposes. Under the program, the Company is authorized to issue up to $3.0 billion in outstanding notes, with maturities up to 397 days from the date of issuance. During the three months ended June 30, 2022, the Company repaid $300 million and $650 million of commercial paper that was issued in March 2022 and April 2022, respectively. The Company had no outstanding obligations under the program as of June 30, 2022 and September 30, 2021.

Settlement Guarantee Management

Settlement Guarantee Management	9 Months Ended
Settlement Guarantee Management	Jun. 30, 2022
Settlement Guarantee Management [Abstract]
Settlement Guarantee Management	Note 8—Settlement Guarantee Management The Company indemnifies its clients for settlement losses suffered due to failure of any other client to fund its settlement obligations in accordance with the Visa operating rules. This indemnification creates settlement risk for the Company due to the difference in timing between the date of a payment transaction and the date of subsequent settlement. Historically, the Company has experienced minimal losses as a result of its settlement risk guarantee. However, the Company’s future obligations, which could be material under its guarantees, are not determinable as they are dependent upon future events. The Company’s settlement exposure is limited to the amount of unsettled Visa payment transactions at any point in time, which vary significantly day to day. During the nine months ended June 30, 2022, the Company’s maximum daily settlement exposure was $116.3 billion and the average daily settlement exposure was $71.8 billion. The Company maintains and regularly reviews global settlement risk policies and procedures to manage settlement exposure, which may require clients to post collateral if certain credit standards are not met. The Company held the following collateral to manage settlement exposure: June 30, September 30, (in millions) Restricted cash and restricted cash equivalents $ 2,261 $ 2,260 Pledged securities at market value 300 254 Letters of credit 1,622 1,518 Guarantees 706 758 Total $ 4,889 $ 4,790

Stockholders' Equity

Stockholders' Equity	9 Months Ended
Stockholders' Equity	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Note 9—Stockholders’ Equity As-converted class A common stock. The number of shares of each series and class, and the number of shares of class A common stock on an as-converted basis were as follows: June 30, 2022 September 30, 2021 Shares Conversion Rate Into As-converted Class A Common Stock (1) Shares Conversion Rate Into As-converted Class A Common Stock (1) (in millions, except conversion rate) Series A preferred stock — (2) 100.0000 6 — (2) 100.0000 7 Series B preferred stock 2 6.0550 15 2 6.3210 16 Series C preferred stock 3 6.8240 22 3 6.8340 22 Class A common stock (3) 1,637 — 1,637 1,677 — 1,677 Class B common stock 245 1.6059 (4) 394 245 1.6228 (4) 398 Class C common stock 10 4.0000 40 10 4.0000 41 Total 2,114 2,161 (1) Figures in the table may not recalculate exactly due to rounding. As-converted class A common stock is calculated based on unrounded numbers. (2) The number of shares outstanding was less than one million. (3) Class A common stock shares outstanding reflect repurchases that settled on or before June 30, 2022 and September 30, 2021, respectively. (4) The class B to class A common stock conversion rate is presented on a rounded basis. Conversion calculations for dividend payments are based on a conversion rate rounded to the tenth decimal. Series A preferred stock issuance. On July 29, 2022, the Company will issue approximately 176,853 shares of series A preferred stock in connection with the Sixth Anniversary Release. See Note 5—U.S. and Europe Retrospective Responsibility Plans . Reduction in as-converted shares. Under the terms of the U.S. retrospective responsibility plan, when the Company funds the U.S. litigation escrow account, the value of the Company’s class B common stock is subject to dilution through a downward adjustment to the conversion rate of the shares of class B common stock to shares of class A common stock. Under the terms of the Europe retrospective responsibility plan, the Company is entitled to recover VE territory covered losses through periodic adjustments to the class A common stock conversion rates applicable to the series B and C preferred stock. The deposit and recovery have the same economic effect on earnings per share as repurchasing the Company’s class A common stock, because it reduces the class B common stock and the series B and C preferred stock conversion rates and consequently, reduces the as-converted class A common stock share count. See Note 5—U.S. and Europe Retrospective Responsibility Plans . The following table presents the reduction in the number of as-converted class B common stock after deposit into the U.S. litigation escrow account for the nine months ended June 30, 2022. There was no comparable adjustment recorded for class B common stock for the nine months ended June 30, 2021. Nine Months Ended (in millions, except per share data) Reduction in equivalent number of class A common stock 4 Effective price per share (1) $ 205.06 Deposits under the U.S. retrospective responsibility plan $ 850 (1) Effective price per share is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificate of incorporation. Effective price per share for the fiscal year is calculated using the weighted-average effective prices of the respective adjustments made during the year. The following table presents the reduction in the number of as-converted series B and C preferred stock after the Company recovered VE territory covered losses through conversion rate adjustments: Nine Months Ended Nine Months Ended Series B Series C Series B Series C (in millions, except per share data) Reduction in equivalent number of class A common stock 1 — (1) — (1) — (1) Effective price per share (2) $ 203.08 $ 202.55 $ 220.84 $ 220.71 Recovery through conversion rate adjustment $ 135 $ 6 $ 35 $ 20 (1) The reduction in equivalent number of shares of class A common stock was less than one million shares. (2) Effective price per share for the quarter is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificates of designations for its series B and C preferred stock. Effective price per share for each fiscal year is calculated using the weighted-average effective prices of the respective adjustments made during the year. Common stock repurchases. The following table presents share repurchases in the open market: Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions, except per share data) Shares repurchased in the open market (1) 12 10 46 27 Average repurchase price per share (2) $ 202.81 $ 227.11 $ 208.30 $ 213.02 Total cost (2) $ 2,433 $ 2,200 $ 9,486 $ 5,709 (1) Shares repurchased in the open market reflect repurchases that settled during the three and nine months ended June 30, 2022 and 2021, respectively. All shares repurchased in the open market have been retired and constitute authorized but unissued shares. (2) Figures in the table may not recalculate exactly due to rounding. Average repurchase price per share and total cost are calculated based on unrounded numbers. In December 2021, the Company’s board of directors authorized a $12.0 billion share repurchase program (the “December 2021 Program”). Previously, in January 2021, the Company’s board of directors authorized an $8.0 billion share repurchase program. These authorizations have no expiration date. As of June 30, 2022, the Company’s repurchase program had remaining authorized funds of $7.3 billion. All share repurchase programs authorized prior to the December 2021 Program have been completed.

Earnings Per Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Jun. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Note 10—Earnings Per Share Basic earnings per share is computed by dividing net income available to each class of shares by the weighted-average number of shares of common stock outstanding and participating securities during the period. Participating securities include the Company’s series A, B and C preferred stock and restricted stock units (“RSUs”) that contain non-forfeitable rights to dividends or dividend equivalents. Net income is allocated to each class of common stock and participating securities based on its proportional ownership on an as-converted basis. The weighted-average number of shares outstanding of each class of common stock reflects changes in ownership over the periods presented. See Note 9—Stockholders’ Equity . Diluted earnings per share is computed by dividing net income available by the weighted-average number of shares of common stock outstanding, participating securities and, if dilutive, potential class A common stock equivalent shares outstanding during the period. Dilutive class A common stock equivalents may consist of: (1) shares of class A common stock issuable upon the conversion of series A, B and C preferred stock and class B and C common stock based on the conversion rates in effect through the period, and (2) incremental shares of class A common stock calculated by applying the treasury stock method to the assumed exercise of employee stock options, the assumed purchase of stock under the Company’s Employee Stock Purchase Plan and the assumed vesting of unearned performance shares. The following table presents earnings per share for the three months ended June 30, 2022: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 2,634 1,642 $ 1.60 $ 3,411 2,129 (3) $ 1.60 Class B common stock 637 245 $ 2.59 $ 636 245 $ 2.59 Class C common stock 64 10 $ 6.42 $ 64 10 $ 6.41 Participating securities 76 Not presented Not presented $ 76 Not presented Not presented Net income $ 3,411 The following table presents earnings per share for the nine months ended June 30, 2022: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 8,518 1,655 $ 5.15 $ 11,017 2,143 (3) $ 5.14 Class B common stock 2,046 245 $ 8.33 $ 2,044 245 $ 8.33 Class C common stock 207 10 $ 20.58 $ 207 10 $ 20.56 Participating securities 246 Not presented Not presented $ 246 Not presented Not presented Net income $ 11,017 The following table presents earnings per share for the three months ended June 30, 2021: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 1,996 1,691 $ 1.18 $ 2,575 2,184 (3) $ 1.18 Class B common stock 470 245 $ 1.92 $ 470 245 $ 1.91 Class C common stock 49 10 $ 4.72 $ 49 10 $ 4.72 Participating securities 60 Not presented Not presented $ 60 Not presented Not presented Net income $ 2,575 The following table presents earnings per share for the nine months ended June 30, 2021: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 6,748 1,693 $ 3.99 $ 8,727 2,192 (3) $ 3.98 Class B common stock 1,588 245 $ 6.47 $ 1,586 245 $ 6.46 Class C common stock 169 11 $ 15.94 $ 169 11 $ 15.92 Participating securities 222 Not presented Not presented $ 221 Not presented Not presented Net income $ 8,727 (1) The weighted-average number of shares of as-converted class B common stock used in the income allocation was 397 million for the three months ended June 30, 2022 and 398 million for nine months ended June 30, 2022 and three and nine months ended June 30, 2021. The weighted-average number of shares of as-converted class C common stock used in the income allocation was 40 million for the three and nine months ended June 30, 2022 and 42 million for the three and nine months ended June 30, 2021. The weighted-average number of shares of preferred stock included within participating securities was 6 million of as-converted series A preferred stock for the three and nine months ended June 30, 2022 and 9 million and 14 million of as-converted series A preferred stock for the three and nine months ended June 30, 2021, respectively, 15 million of as-converted series B preferred stock for the three months ended June 30, 2022 and 16 million of as-converted series B preferred stock for the nine months ended June 30, 2022 and three and nine months ended June 30, 2021 and 22 million of as-converted series C preferred stock for the three and nine months ended June 30, 2022 and 2021. (2) Figures in the table may not recalculate exactly due to rounding. Basic and diluted earnings per share is calculated based on unrounded numbers. (3) Weighted-average diluted shares outstanding are calculated on an as-converted basis and include incremental common stock equivalents, as calculated under the treasury stock method. The common stock equivalents are not material for the three and nine months ended June 30, 2022 and 2021.

Share-based Compensation

Share-based Compensation	9 Months Ended
Share-based Compensation	Jun. 30, 2022
Share-Based Payment Arrangement, Noncash Expense [Abstract]
Share-based Compensation	Note 11—Share-based Compensation The Company granted the following equity awards to employees and non-employee directors under the 2007 Equity Incentive Compensation Plan, or the EIP, during the nine months ended June 30, 2022: Granted Weighted-Average Grant Date Fair Value Weighted-Average Exercise Price Non-qualified stock options 961,570 $ 43.16 $ 200.86 Restricted stock units 3,413,085 $ 203.22 Performance-based shares (1) 440,722 $ 186.50 (1) Represents the maximum number of performance-based shares which could be earned.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 12—Income Taxes For the three and nine months ended June 30, 2022, the effective income tax rates were 11% and 17%, respectively, and for the three and nine months ended June 30, 2021, the effective income tax rates were 41% and 26%, respectively. The effective tax rates for the three and nine months ended June 30, 2022 differ from the effective tax rates for the same periods in the prior year primarily due to the following: • during the three months ended June 30, 2022, a decrease in the state apportionment rate, including a $176 million tax benefit related to prior years, as a result of a tax position taken related to a recent ruling; • during the three months ended June 30, 2021, a $1.0 billion non-recurring, non-cash tax expense related to the remeasurement of UK deferred tax liabilities; • during the three months ended June 30, 2021, a $51 million tax benefit as a result of a tax position taken on certain expenses; and • during the nine months ended June 30, 2021, $147 million of tax benefits as a result of the conclusion of audits by taxing authorities. During the three and nine months ended June 30, 2022, the Company’s gross unrecognized tax benefits decreased by $34 million and increased by $109 million, respectively. The Company’s net unrecognized tax benefits that, if recognized, would favorably impact the effective tax rate, decreased by $75 million and $29 million, respectively. The change in unrecognized tax benefits is primarily related to the change in state apportionment mentioned above, partially offset by an increase in gross timing differences as well as various tax positions across several jurisdictions. During the three and nine months ended June 30, 2022, the Company’s accrued penalties related to uncertain tax positions decreased by $31 million. The Company’s tax filings are subject to examination by U.S. federal, state and foreign taxing authorities. The timing and outcome of the final resolutions of the various ongoing income tax examinations are highly uncertain. It is not reasonably possible to estimate the increase or decrease in unrecognized tax benefits within the next twelve months.

Legal Matters

Legal Matters	9 Months Ended
Legal Matters	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Legal Matters	Note 13—Legal Matters The Company is party to various legal and regulatory proceedings. Some of these proceedings involve complex claims that are subject to substantial uncertainties and unascertainable damages. Accordingly, except as disclosed, the Company has not established reserves or ranges of possible loss related to these proceedings, as at this time in the proceedings, the matters do not relate to a probable loss and/or the amount or range of losses are not reasonably estimable. Although the Company believes that it has strong defenses for the litigation and regulatory proceedings described below, it could, in the future, incur judgments or fines or enter into settlements of claims that could have a material adverse effect on the Company’s financial position, results of operations or cash flows. From time to time, the Company may engage in settlement discussions or mediations with respect to one or more of its outstanding litigation matters, either on its own behalf or collectively with other parties. The litigation accrual is an estimate and is based on management’s understanding of its litigation profile, the specifics of each case, advice of counsel to the extent appropriate and management’s best estimate of incurred loss as of the balance sheet date. The following table summarizes the activity related to accrued litigation: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 983 $ 914 Provision for uncovered legal matters 2 5 Provision for covered legal matters 878 23 Payments for legal matters (377) (42) Balance at end of period $ 1,486 $ 900 Accrual Summary—U.S. Covered Litigation Visa Inc., Visa U.S.A. and Visa International are parties to certain legal proceedings that are covered by the U.S. retrospective responsibility plan, which the Company refers to as the U.S. covered litigation. An accrual for the U.S. covered litigation and a charge to the litigation provision are recorded when a loss is deemed to be probable and reasonably estimable. In making this determination, the Company evaluates available information, including but not limited to actions taken by the Company’s litigation committee. The total accrual related to the U.S. covered litigation could be either higher or lower than the escrow account balance. See further discussion below under U.S. Covered Litigation and Note 5—U.S. and Europe Retrospective Responsibility Plans. The following table summarizes the accrual activity related to U.S. covered litigation: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 881 $ 888 Provision for interchange multidistrict litigation 861 — Payments for U.S. covered litigation (262) (7) Balance at end of period $ 1,480 $ 881 During the three and nine months ended June 30, 2022, the Company recorded additional accruals of $716 million and $861 million, respectively, and deposited $600 million and $850 million, respectively, into the U.S. litigation escrow account to address claims of certain merchants who opted out of the Amended Settlement Agreement. The U.S. covered litigation accrual balance is consistent with the Company’s estimate of its share of the lower end of a probable and reasonably estimable loss with respect to U.S. covered litigation. While this estimate is consistent with the Company’s view of the current status of the litigation, the probable and reasonably estimable loss or range of such loss could materially vary based on developments in the litigation. The Company will continue to consider and reevaluate this estimate in light of the substantial uncertainties with respect to the litigation. The Company is unable to estimate a potential loss or range of loss, if any, at trial if negotiated resolutions cannot be reached. Accrual Summary—VE Territory Covered Litigation Visa Inc., Visa International and Visa Europe are parties to certain legal proceedings that are covered by the Europe retrospective responsibility plan. Unlike the U.S. retrospective responsibility plan, the Europe retrospective responsibility plan does not have an escrow account that is used to fund settlements or judgments. The Company is entitled to recover VE territory covered losses through periodic adjustments to the conversion rates applicable to the series B and C preferred stock. An accrual for the VE territory covered losses and a reduction to stockholders’ equity will be recorded when the loss is deemed to be probable and reasonably estimable. See further discussion below under VE Territory Covered Litigation and Note 5—U.S. and Europe Retrospective Responsibility Plans . The following table summarizes the accrual activity related to VE territory covered litigation: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 102 $ 21 Provision for VE territory covered litigation 17 23 Payments for VE territory covered litigation (114) (29) Balance at end of period $ 5 $ 15 U.S. Covered Litigation Interchange Multidistrict Litigation (MDL) - Putative Class Actions On July 18, 2022, in response to an order from the U.S. Court of Appeals for the Second Circuit, the district court certified its final approval of the Amended Settlement Agreement as a partial final judgment. Interchange Multidistrict Litigation (MDL) - Individual Merchant Actions Visa has reached settlements with a number of merchants representing approximately 55% of the Visa-branded payment card sales volume of merchants who opted out of the Amended Settlement Agreement with the Damages Class plaintiffs. VE Territory Covered Litigation Europe Merchant Litigation Since July 2013, in excess of 850 Merchants (the capitalized term “Merchant,” when used in this section, means a merchant together with subsidiary/affiliate companies that are party to the same claim) have commenced proceedings against Visa Europe, Visa Inc. and other Visa subsidiaries in the UK, Belgium, Poland and Israel primarily relating to interchange rates in Europe and in some cases relating to fees charged by Visa and certain Visa rules. As of the filing date, Visa has settled the claims asserted by over 150 Merchants, leaving more than 650 Merchants with outstanding claims. In addition, over 30 additional Merchants have threatened to commence similar proceedings. Standstill agreements have been entered into with respect to some of those threatened Merchant claims, several of which have been settled. On November 26, 2021, with respect to certain pending Merchant claims, the UK Competition Appeal Tribunal (CAT) found that UK and certain other domestic and intra-European Economic Area consumer interchange fees before the introduction of the Interchange Fee Regulation (IFR) were a restriction of competition, but that the question of whether those fees, along with inter-European Economic Area fees, are a restriction of competition after the introduction of the IFR would need to be resolved at trial. Whether any interchange fees are exempt from the finding of restriction under applicable law and the assessment of damages, if any, will also need to be considered at trial. On February 1, 2022, the UK Court of Appeal granted claimants permission to appeal the CAT’s ruling and an appeal hearing is scheduled for July 2022. On June 1, 2022, two class action claims were filed against Visa with the CAT on behalf of UK businesses that accepted Visa-branded payment cards at any time from June 1, 2016 alleging that UK domestic, intra-European Economic Area, and inter-regional interchange fees on commercial credit cards, and inter-regional interchange fees on consumer cards, are anti-competitive. The Europe retrospective responsibility plan covers liabilities and losses relating to the covered period, which generally refers to the period before the closing of the Visa Europe acquisition. Other Litigation On July 3, 2022, Visa filed a motion challenging jurisdiction in the action filed against Visa and MasterCard in the Israel Central District Court. Other Litigation Pulse Network On April 5, 2022, the U.S. Court of Appeals for the Fifth Circuit reversed, in part, the district court’s summary judgment decision in Visa's favor, finding that Pulse has standing to pursue certain of its claims, and remanded the case to the district court for further proceedings. German ATM Litigation Between December 2021 and June 2022, Visa was served with claims in Germany brought by German savings banks against Visa Europe and Visa Inc. The banks claim that Visa’s ATM rules prohibiting the charging of access fees on domestic cash withdrawals are anti-competitive and they are seeking damages. Visa has filed challenges to the jurisdiction of the German courts to hear these claims. Foreign Currency Exchange Rate Litigation On December 6, 2021, an amended complaint making similar allegations regarding the setting of foreign exchange rates was filed by several individuals on behalf of a nationwide class, and/or California, Washington, Massachusetts or New Jersey subclasses, of cardholders who made a transaction in a foreign currency. The amended complaint asserts claims for unjust enrichment and restitution as well as violations of the California Unfair Competition Law, the Washington Consumer Protection Act, the Massachusetts Consumer Protection Act, and the New Jersey Consumer Fraud Act. On January 19, 2022, Visa filed a motion to dismiss the amended complaint.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2022
Accounting Policies [Abstract]
Consolidation and basis of presentation	Consolidation and basis of presentation. The accompanying unaudited consolidated financial statements include the accounts of Visa and its consolidated entities and are presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company consolidates its majority-owned and controlled entities, including variable interest entities (“VIEs”) for which the Company is the primary beneficiary. The Company’s investments in VIEs have not been material to its unaudited consolidated financial statements as of and for the periods presented. All significant intercompany accounts and transactions are eliminated in consolidation. During the prior quarter, economic sanctions were imposed on Russia, impacting Visa and its clients. The extent and severity of the sanctions impacted the Company’s operations and a reduction in Ruble liquidity impacted the Company’s ability to manage operational impact and related foreign currency risk. In March 2022, the Company announced it was suspending its operations in Russia. In addition, the Company deconsolidated its Russian subsidiary, resulting in a pre-tax loss of $35 million for the nine months ended June 30, 2022, which is included in general and administrative expense on the consolidated statements of operations. The accompanying unaudited consolidated financial statements are presented in accordance with U.S. Securities and Exchange Commission (“SEC”) requirements for Quarterly Reports on Form 10-Q and, consequently, do not include all of the annual disclosures required by U.S. GAAP. Reference should be made to the Visa Annual Report on Form 10-K for the year ended September 30, 2021 for additional disclosures, including a summary of the Company’s significant accounting policies. In the opinion of management, the accompanying unaudited consolidated financial statements include all normal recurring adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented. The results of operations for interim periods are not necessarily indicative of results for the full year.
Use of estimates	Use of estimates. The preparation of the accompanying unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions about future events. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates may change as new events occur and additional information is obtained, and will be recognized in the period in which such changes occur. Future actual results could differ materially from these estimates.
Recently adopted accounting pronouncements	Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in the existing guidance and making other minor improvements. The Company adopted this guidance effective October 1, 2021. The adoption did not have a material impact on the consolidated financial statements. In January 2020, the FASB issued ASU 2020-01, which clarifies that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting for purposes of applying

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
Acquisitions (Tables)	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Purchase Price Allocation	The following table summarizes the purchase price allocation for Tink: Purchase Price Allocation Weighted-Average Useful Life (in millions) (in years) Technology $ 245 4 Customer relationships 90 6 Deferred tax liabilities (71) Other net assets acquired (liabilities assumed) 22 Goodwill 1,577 Total $ 1,863 5

Revenues (Tables)

Revenues (Tables)	9 Months Ended
Revenues (Tables)	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables disaggregate the Company’s net revenues by revenue category and by geography: Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions) Service revenues $ 3,189 $ 2,828 $ 9,903 $ 8,350 Data processing revenues 3,579 3,327 10,673 9,356 International transaction revenues 2,560 1,696 6,942 4,635 Other revenues 517 409 1,440 1,185 Client incentives (2,570) (2,130) (7,435) (5,980) Net revenues $ 7,275 $ 6,130 $ 21,523 $ 17,546 Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions) U.S. $ 3,170 $ 2,806 $ 9,427 $ 8,156 International 4,105 3,324 12,096 9,390 Net revenues $ 7,275 $ 6,130 $ 21,523 $ 17,546

Cash, Cash Equivalents, Restr_2

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents (Tables)	9 Months Ended
	Jun. 30, 2022
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Schedule of Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	The Company reconciles cash, cash equivalents, restricted cash and restricted cash equivalents reported in the consolidated balance sheets that aggregate to the beginning and ending balances shown in the consolidated statements of cash flows as follows: June 30, September 30, (in millions) Cash and cash equivalents $ 14,047 $ 16,487 Restricted cash and restricted cash equivalents: U.S. litigation escrow 1,483 894 Customer collateral 2,261 2,260 Prepaid expenses and other current assets 1,205 158 Cash, cash equivalents, restricted cash and restricted cash equivalents $ 18,996 $ 19,799

U.S. and Europe Retrospective_2

U.S. and Europe Retrospective Responsibility Plans (Tables)	9 Months Ended
U.S. and Europe Retrospective Responsibility Plans (Tables)	Jun. 30, 2022
Retrospective Responsibility Plans [Abstract]
Changes in the U.S. litigation escrow account	The following table presents the changes in the restricted cash equivalents—U.S. litigation escrow account: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 894 $ 901 Deposits into the litigation escrow account 850 — Payments to opt-out merchants (1) and interest earned on escrow funds (261) (7) Balance at end of period $ 1,483 $ 894 (1) These payments are associated with the interchange multidistrict litigation. See Note 13—Legal Matters .
Changes in Preferred Stock and Right to Recover for Covered Losses	The following table presents the activities related to VE territory covered losses in preferred stock and “right to recover for covered losses” within stockholders’ equity: Preferred Stock Right to Recover for Covered Losses Series B Series C (in millions) Balance as of September 30, 2021 $ 1,071 $ 1,523 $ (133) VE territory covered losses incurred (1) — — (31) Recovery through conversion rate adjustment (135) (6) 141 Balance as of June 30, 2022 $ 936 $ 1,517 $ (23) Preferred Stock Right to Recover for Covered Losses Series B Series C (in millions) Balance as of September 30, 2020 $ 1,106 $ 1,543 $ (39) VE territory covered losses incurred (1) — — (38) Recovery through conversion rate adjustment (2) (35) (20) 53 Balance as of June 30, 2021 $ 1,071 $ 1,523 $ (24) (1) VE territory covered losses incurred reflect settlements with merchants and additional legal costs. See Note 13—Legal Matters . (2) Adjustment to right to recover for covered losses for the conversion rate adjustment differs from the actual recovered amount due to differences in foreign exchange rates between the time the losses were incurred and the subsequent recovery through the conversion rate adjustment.
Preferred Stock As-Converted Value and Book Value	The following table presents the as-converted value of the preferred stock available to recover VE territory covered losses compared to the book value of preferred stock recorded in stockholders’ equity within the Company’s consolidated balance sheets: June 30, 2022 September 30, 2021 As-converted Value of Preferred Stock (1),(2) Book Value of Preferred Stock (1) As-converted Value of Preferred Stock (1),(3) Book Value of Preferred Stock (1) (in millions) Series B preferred stock $ 2,957 $ 936 $ 3,493 $ 1,071 Series C preferred stock 4,241 1,517 4,806 1,523 Total 7,198 2,453 8,299 2,594 Less: right to recover for covered losses (23) (23) (133) (133) Total recovery for covered losses available $ 7,175 $ 2,430 $ 8,166 $ 2,461 (1) Figures in the table may not recalculate exactly due to rounding. As-converted and book values are based on unrounded numbers. (2) As of June 30, 2022, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 6.055 and 6.824, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $196.89, Visa’s class A common stock closing stock price. (3) As of September 30, 2021, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 6.321 and 6.834, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $222.75, Visa’s class A common stock closing stock price.

Fair Value Measurements and I_2

Fair Value Measurements and Investments (Tables)	9 Months Ended
Fair Value Measurements and Investments (Tables)	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Assets and Liabilities Measured at Fair Value on a Recurring Basis Fair Value Measurements Level 1 Level 2 June 30, September 30, June 30, September 30, (in millions) Assets Cash equivalents and restricted cash equivalents: Money market funds $ 10,894 $ 11,779 $ — $ — U.S. government-sponsored debt securities — — — 100 U.S. Treasury securities 700 2,400 — — Investment securities: Marketable equity securities 564 490 — — U.S. government-sponsored debt securities — — 15 245 U.S. Treasury securities 4,920 2,985 — — Other current and non-current assets: Money market funds 4 4 — — Derivative instruments — — 764 410 Total $ 17,082 $ 17,658 $ 779 $ 755 Liabilities Accrued compensation and benefits: Deferred compensation liability $ 153 $ 167 $ — $ — Accrued and other liabilities: Derivative instruments — — 292 109 Total $ 153 $ 167 $ 292 $ 109
Schedule of Non-Marketable Equity Securities	The following table summarizes the total carrying value of the Company’s non-marketable equity securities held as of June 30, 2022 including cumulative unrealized gains and losses: June 30, (in millions) Initial cost basis $ 722 Adjustments: Upward adjustments 810 Downward adjustments (including impairment) (350) Carrying amount, end of period $ 1,182 Unrealized gains and losses included in the carrying value of the Company’s non-marketable equity securities still held as of June 30, 2022 and 2021 were as follows: Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions) Upward adjustments $ 5 $ 180 $ 231 $ 323 Downward adjustments (including impairment) $ (284) $ — $ (337) $ (2)

Debt (Tables)

Debt (Tables)	9 Months Ended
Debt (Tables)	Jun. 30, 2022
Debt Disclosure [Abstract]
Schedule of Debt	The Company had outstanding debt as follows: June 30, September 30, Effective Interest Rate (1) (in millions, except percentages) U.S. dollar notes 2.15% Senior Notes due September 2022 $ 1,000 $ 1,000 2.30 % 2.80% Senior Notes due December 2022 2,250 2,250 2.89 % 3.15% Senior Notes due December 2025 4,000 4,000 3.26 % 1.90% Senior Notes due April 2027 1,500 1,500 2.02 % 0.75% Senior Notes due August 2027 500 500 0.84 % 2.75% Senior Notes due September 2027 750 750 2.91 % 2.05% Senior Notes due April 2030 1,500 1,500 2.13 % 1.10% Senior Notes due February 2031 1,000 1,000 1.20 % 4.15% Senior Notes due December 2035 1,500 1,500 4.23 % 2.70% Senior Notes due April 2040 1,000 1,000 2.80 % 4.30% Senior Notes due December 2045 3,500 3,500 4.37 % 3.65% Senior Notes due September 2047 750 750 3.73 % 2.00% Senior Notes due August 2050 1,750 1,750 2.09 % Euro notes 1.50% Senior Notes due June 2026 1,423 — 1.71 % 2.00% Senior Notes due June 2029 1,054 — 2.13 % 2.375% Senior Notes due June 2034 685 — 2.53 % Total debt 24,162 21,000 Unamortized discounts and debt issuance costs (181) (161) Hedge accounting fair value adjustments (2) (186) 138 Total carrying value of debt $ 23,795 $ 20,977 Reported as: Current maturities of debt $ 3,249 $ 999 Long-term debt 20,546 19,978 Total carrying value of debt $ 23,795 $ 20,977 (1) Effective interest rates disclosed do not reflect hedge accounting adjustments.

Settlement Guarantee Manageme_2

Settlement Guarantee Management (Tables)	9 Months Ended
Settlement Guarantee Management (Tables)	Jun. 30, 2022
Settlement Guarantee Management [Abstract]
Schedule of Customer Collateral	The Company held the following collateral to manage settlement exposure: June 30, September 30, (in millions) Restricted cash and restricted cash equivalents $ 2,261 $ 2,260 Pledged securities at market value 300 254 Letters of credit 1,622 1,518 Guarantees 706 758 Total $ 4,889 $ 4,790

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
Stockholders' Equity (Tables)	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
Schedule of Stock by Class	As-converted class A common stock. The number of shares of each series and class, and the number of shares of class A common stock on an as-converted basis were as follows: June 30, 2022 September 30, 2021 Shares Conversion Rate Into As-converted Class A Common Stock (1) Shares Conversion Rate Into As-converted Class A Common Stock (1) (in millions, except conversion rate) Series A preferred stock — (2) 100.0000 6 — (2) 100.0000 7 Series B preferred stock 2 6.0550 15 2 6.3210 16 Series C preferred stock 3 6.8240 22 3 6.8340 22 Class A common stock (3) 1,637 — 1,637 1,677 — 1,677 Class B common stock 245 1.6059 (4) 394 245 1.6228 (4) 398 Class C common stock 10 4.0000 40 10 4.0000 41 Total 2,114 2,161 (1) Figures in the table may not recalculate exactly due to rounding. As-converted class A common stock is calculated based on unrounded numbers. (2) The number of shares outstanding was less than one million. (3) Class A common stock shares outstanding reflect repurchases that settled on or before June 30, 2022 and September 30, 2021, respectively. (4) The class B to class A common stock conversion rate is presented on a rounded basis. Conversion calculations for dividend payments are based on a conversion rate rounded to the tenth decimal.
Effect of VE Territory Covered Losses Recovery on the Company Repurchasing its Common Stock	The following table presents the reduction in the number of as-converted class B common stock after deposit into the U.S. litigation escrow account for the nine months ended June 30, 2022. There was no comparable adjustment recorded for class B common stock for the nine months ended June 30, 2021. Nine Months Ended (in millions, except per share data) Reduction in equivalent number of class A common stock 4 Effective price per share (1) $ 205.06 Deposits under the U.S. retrospective responsibility plan $ 850 (1) Effective price per share is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificate of incorporation. Effective price per share for the fiscal year is calculated using the weighted-average effective prices of the respective adjustments made during the year.
Effect of VE Territory Covered Losses Recovery on the Company Repurchasing its Common Stock	The following table presents the reduction in the number of as-converted series B and C preferred stock after the Company recovered VE territory covered losses through conversion rate adjustments: Nine Months Ended Nine Months Ended Series B Series C Series B Series C (in millions, except per share data) Reduction in equivalent number of class A common stock 1 — (1) — (1) — (1) Effective price per share (2) $ 203.08 $ 202.55 $ 220.84 $ 220.71 Recovery through conversion rate adjustment $ 135 $ 6 $ 35 $ 20 (1) The reduction in equivalent number of shares of class A common stock was less than one million shares. (2) Effective price per share for the quarter is calculated using the volume-weighted average price of the Company’s class A common stock over a pricing period in accordance with the Company’s current certificates of designations for its series B and C preferred stock. Effective price per share for each fiscal year is calculated using the weighted-average effective prices of the respective adjustments made during the year.
Share Repurchase Program Disclosure	Common stock repurchases. The following table presents share repurchases in the open market: Three Months Ended Nine Months Ended 2022 2021 2022 2021 (in millions, except per share data) Shares repurchased in the open market (1) 12 10 46 27 Average repurchase price per share (2) $ 202.81 $ 227.11 $ 208.30 $ 213.02 Total cost (2) $ 2,433 $ 2,200 $ 9,486 $ 5,709 (1) Shares repurchased in the open market reflect repurchases that settled during the three and nine months ended June 30, 2022 and 2021, respectively. All shares repurchased in the open market have been retired and constitute authorized but unissued shares. (2) Figures in the table may not recalculate exactly due to rounding. Average repurchase price per share and total cost are calculated based on unrounded numbers.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Jun. 30, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table presents earnings per share for the three months ended June 30, 2022: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 2,634 1,642 $ 1.60 $ 3,411 2,129 (3) $ 1.60 Class B common stock 637 245 $ 2.59 $ 636 245 $ 2.59 Class C common stock 64 10 $ 6.42 $ 64 10 $ 6.41 Participating securities 76 Not presented Not presented $ 76 Not presented Not presented Net income $ 3,411 The following table presents earnings per share for the nine months ended June 30, 2022: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 8,518 1,655 $ 5.15 $ 11,017 2,143 (3) $ 5.14 Class B common stock 2,046 245 $ 8.33 $ 2,044 245 $ 8.33 Class C common stock 207 10 $ 20.58 $ 207 10 $ 20.56 Participating securities 246 Not presented Not presented $ 246 Not presented Not presented Net income $ 11,017 The following table presents earnings per share for the three months ended June 30, 2021: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 1,996 1,691 $ 1.18 $ 2,575 2,184 (3) $ 1.18 Class B common stock 470 245 $ 1.92 $ 470 245 $ 1.91 Class C common stock 49 10 $ 4.72 $ 49 10 $ 4.72 Participating securities 60 Not presented Not presented $ 60 Not presented Not presented Net income $ 2,575 The following table presents earnings per share for the nine months ended June 30, 2021: Basic Earnings Per Share Diluted Earnings Per Share Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) Income Allocation (A) (1) Weighted- Earnings per Share = (A)/(B) (2) (in millions, except per share data) Class A common stock $ 6,748 1,693 $ 3.99 $ 8,727 2,192 (3) $ 3.98 Class B common stock 1,588 245 $ 6.47 $ 1,586 245 $ 6.46 Class C common stock 169 11 $ 15.94 $ 169 11 $ 15.92 Participating securities 222 Not presented Not presented $ 221 Not presented Not presented Net income $ 8,727 (1) The weighted-average number of shares of as-converted class B common stock used in the income allocation was 397 million for the three months ended June 30, 2022 and 398 million for nine months ended June 30, 2022 and three and nine months ended June 30, 2021. The weighted-average number of shares of as-converted class C common stock used in the income allocation was 40 million for the three and nine months ended June 30, 2022 and 42 million for the three and nine months ended June 30, 2021. The weighted-average number of shares of preferred stock included within participating securities was 6 million of as-converted series A preferred stock for the three and nine months ended June 30, 2022 and 9 million and 14 million of as-converted series A preferred stock for the three and nine months ended June 30, 2021, respectively, 15 million of as-converted series B preferred stock for the three months ended June 30, 2022 and 16 million of as-converted series B preferred stock for the nine months ended June 30, 2022 and three and nine months ended June 30, 2021 and 22 million of as-converted series C preferred stock for the three and nine months ended June 30, 2022 and 2021. (2) Figures in the table may not recalculate exactly due to rounding. Basic and diluted earnings per share is calculated based on unrounded numbers. (3) Weighted-average diluted shares outstanding are calculated on an as-converted basis and include incremental common stock equivalents, as calculated under the treasury stock method. The common stock equivalents are not material for the three and nine months ended June 30, 2022 and 2021.

Share-based Compensation (Table

Share-based Compensation (Tables)	9 Months Ended
Share-based Compensation (Tables)	Jun. 30, 2022
Share-Based Payment Arrangement, Noncash Expense [Abstract]
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	The Company granted the following equity awards to employees and non-employee directors under the 2007 Equity Incentive Compensation Plan, or the EIP, during the nine months ended June 30, 2022: Granted Weighted-Average Grant Date Fair Value Weighted-Average Exercise Price Non-qualified stock options 961,570 $ 43.16 $ 200.86 Restricted stock units 3,413,085 $ 203.22 Performance-based shares (1) 440,722 $ 186.50 (1) Represents the maximum number of performance-based shares which could be earned.

Legal Matters (Tables)

Legal Matters (Tables)	9 Months Ended
Legal Matters (Tables)	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Loss Contingencies by Contingency	The following table summarizes the activity related to accrued litigation: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 983 $ 914 Provision for uncovered legal matters 2 5 Provision for covered legal matters 878 23 Payments for legal matters (377) (42) Balance at end of period $ 1,486 $ 900 The following table summarizes the accrual activity related to U.S. covered litigation: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 881 $ 888 Provision for interchange multidistrict litigation 861 — Payments for U.S. covered litigation (262) (7) Balance at end of period $ 1,480 $ 881 The following table summarizes the accrual activity related to VE territory covered litigation: Nine Months Ended 2022 2021 (in millions) Balance at beginning of period $ 102 $ 21 Provision for VE territory covered litigation 17 23 Payments for VE territory covered litigation (114) (29) Balance at end of period $ 5 $ 15

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) $ in Millions	9 Months Ended
	Jun. 30, 2022 USD ($) country
Accounting Policies [Abstract]
Number of countries in which Visa operates (more than) \| country	200
Deconsolidation, Gain (Loss), Amount \| $	$ 35

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) - USD ($) $ in Millions	Mar. 10, 2022	Dec. 20, 2021	Jun. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Goodwill			$ 17,977	$ 15,958
The Currency Cloud Group Limited
Business Acquisition [Line Items]
Total consideration		$ 893
Amount allocated to technology, intangible assets, other net assets acquired and deferred tax liabilities		150
Goodwill		$ 743
Tink AB
Business Acquisition [Line Items]
Goodwill	$ 1,577
Business acquisition, percent acquired	100%
Total consideration, cash	$ 1,900

Acquisitions - Schedule of Purc

Acquisitions - Schedule of Purchase Price Allocation (Details) - USD ($) $ in Millions	Mar. 10, 2022	Jun. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Goodwill		$ 17,977	$ 15,958
Tink AB
Business Acquisition [Line Items]
Deferred tax liabilities	$ (71)
Other net assets acquired (liabilities assumed)	22
Goodwill	1,577
Total consideration	$ 1,863
Weighted-Average Useful Life	5 years
Tink AB \| Technology
Business Acquisition [Line Items]
Finite-lived intangibles	$ 245
Weighted-Average Useful Life	4 years
Tink AB \| Customer relationships
Business Acquisition [Line Items]
Finite-lived intangibles	$ 90
Weighted-Average Useful Life	6 years

Revenues - Schedule of Net Reve

Revenues - Schedule of Net Revenues (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Net revenues	$ 7,275	$ 6,130	$ 21,523	$ 17,546
U.S.
Disaggregation of Revenue [Line Items]
Net revenues	3,170	2,806	9,427	8,156
International
Disaggregation of Revenue [Line Items]
Net revenues	4,105	3,324	12,096	9,390
Service revenues
Disaggregation of Revenue [Line Items]
Net revenues	3,189	2,828	9,903	8,350
Data processing revenues
Disaggregation of Revenue [Line Items]
Net revenues	3,579	3,327	10,673	9,356
International transaction revenues
Disaggregation of Revenue [Line Items]
Net revenues	2,560	1,696	6,942	4,635
Other revenues
Disaggregation of Revenue [Line Items]
Net revenues	517	409	1,440	1,185
Client incentives
Disaggregation of Revenue [Line Items]
Net revenues	$ (2,570)	$ (2,130)	$ (7,435)	$ (5,980)

Cash, Cash Equivalents, Restr_3

Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents (Details) - USD ($) $ in Millions	Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2020
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and cash equivalents	$ 14,047	$ 16,487
Cash, cash equivalents, restricted cash and restricted cash equivalents	18,996	19,799	$ 21,274	$ 19,171
U.S. litigation escrow
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	1,483	894
Customer collateral
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	2,261	2,260
Prepaid expenses and other current assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and restricted cash equivalents:	$ 1,205	$ 158

U.S. and Europe Retrospective_3

U.S. and Europe Retrospective Responsibility Plans - Changes in the U.S. Litigation Escrow Account (Detail) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Escrow Account [Roll Forward]
Balance at beginning of period	$ 894	$ 901
Deposits into the litigation escrow account	850	0
Balance at end of period	1,483	894
Interest Income \| Opt-out Merchants
Escrow Account [Roll Forward]
Payments to opt-out merchants and interest earned on escrow funds	$ (261)	$ (7)

U.S. and Europe Retrospective_4

U.S. and Europe Retrospective Responsibility Plans - Additional Details (Details) € in Millions, $ in Billions		9 Months Ended
	Jul. 29, 2022 USD ($) shares	Jun. 30, 2022 EUR (€)
Class of Stock [Line Items]
VE covered loss, maximum amount of loss to allow adjustment of conversion rate during six-month period \| €		€ 20
Subsequent Event \| Forecast
Class of Stock [Line Items]
Preferred stock, conversion ratio, denominator (in shares)	100
Series B & C preferred stock \| Subsequent Event \| Forecast
Class of Stock [Line Items]
Preferred stock released \| $	$ 3.5
Series A preferred stock \| Subsequent Event
Class of Stock [Line Items]
Stock issued during the period, new issues (in shares)	176,853
Series A preferred stock \| Subsequent Event \| Forecast
Class of Stock [Line Items]
Stock issued during the period, new issues (in shares)	176,853
Series B preferred stock \| Subsequent Event \| Forecast
Class of Stock [Line Items]
Preferred stock, conversion rate, downward adjustment	3.084
Series C preferred stock \| Subsequent Event \| Forecast
Class of Stock [Line Items]
Preferred stock, conversion rate, downward adjustment	3.179

U.S. and Europe Retrospective_5

U.S. and Europe Retrospective Responsibility Plans - Changes in Preferred Stock and Right to Recover Covered Losses (Details) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2021 USD ($)	Sep. 30, 2021 USD ($) $ / shares shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 35,989	$ 37,696	$ 37,589	$ 36,210
VE territory covered losses incurred	(15)	(21)	(31)	(38)
Recovery through conversion rate adjustment	0	(2)	0	(2)
Ending balance	35,483	37,790	35,483	37,790
As-converted value of Preferred Stock	7,198		7,198		$ 8,299
Book Value of Preferred Stock, Total	2,453		2,453		2,594
Less: right to recover for covered losses	(23)		(23)		(133)
As-converted value of Preferred Stock, Total recovery for covered losses available	7,175		7,175		8,166
Book value of Preferred of Stock, Total recovery for covered losses available	$ 2,430		$ 2,430		$ 2,461
Share price (in dollars per share) \| $ / shares	$ 196.89		$ 196.89		$ 222.75
Preferred Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 2,987	3,347	$ 3,080	5,086
Recovery through conversion rate adjustment	(112)	(40)	(141)	(55)
Ending balance	2,851	3,132	2,851	3,132
Right to Recover for Covered Losses
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(120)	(41)	(133)	(39)
VE territory covered losses incurred	(15)	(21)	(31)	(38)
Recovery through conversion rate adjustment	112	38	141	53
Ending balance	(23)	(24)	(23)	(24)
Series B preferred stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Recovery through conversion rate adjustment			135	35
As-converted value of Preferred Stock	2,957		2,957		$ 3,493
Book Value of Preferred Stock	$ 936		$ 936		$ 1,071
Preferred stock, shares outstanding (in shares) \| shares	2		2		2
Preferred stock, conversion rate	6.0550		6.0550		6.3210
Series B preferred stock \| Preferred Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ 1,071	1,106
VE territory covered losses incurred			0	0
Recovery through conversion rate adjustment			(135)	(35)
Ending balance	$ 936	1,071	936	1,071
Series C preferred stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Recovery through conversion rate adjustment			6	20
As-converted value of Preferred Stock	4,241		4,241		$ 4,806
Book Value of Preferred Stock	$ 1,517		$ 1,517		$ 1,523
Preferred stock, shares outstanding (in shares) \| shares	3		3		3
Preferred stock, conversion rate	6.8240		6.8240		6.8340
Series C preferred stock \| Preferred Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ 1,523	1,543
VE territory covered losses incurred			0	0
Recovery through conversion rate adjustment			(6)	(20)
Ending balance	$ 1,517	$ 1,523	$ 1,517	$ 1,523

Fair Value Measurements and I_3

Fair Value Measurements and Investments - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - Recurring - USD ($) $ in Millions	Jun. 30, 2022	Sep. 30, 2021
Level 1
Assets
Total	$ 17,082	$ 17,658
Liabilities
Deferred compensation liability	153	167
Derivative instruments	0	0
Total	153	167
Level 1 \| Money market funds
Assets
Cash equivalents and restricted cash equivalents:	10,894	11,779
Other current and non-current assets:	4	4
Level 1 \| Marketable equity securities
Assets
Marketable equity securities	564	490
Level 1 \| U.S. government-sponsored debt securities
Assets
Cash equivalents and restricted cash equivalents:	0	0
Investment securities	0	0
Level 1 \| U.S. Treasury securities
Assets
Cash equivalents and restricted cash equivalents:	700	2,400
Investment securities	4,920	2,985
Level 1 \| Derivative instruments
Assets
Other current and non-current assets:	0	0
Level 2
Assets
Total	779	755
Liabilities
Deferred compensation liability	0	0
Derivative instruments	292	109
Total	292	109
Level 2 \| Money market funds
Assets
Cash equivalents and restricted cash equivalents:	0	0
Other current and non-current assets:	0	0
Level 2 \| Marketable equity securities
Assets
Marketable equity securities	0	0
Level 2 \| U.S. government-sponsored debt securities
Assets
Cash equivalents and restricted cash equivalents:	0	100
Investment securities	15	245
Level 2 \| U.S. Treasury securities
Assets
Cash equivalents and restricted cash equivalents:	0	0
Investment securities	0	0
Level 2 \| Derivative instruments
Assets
Other current and non-current assets:	$ 764	$ 410

Fair Value Measurements and I_4

Fair Value Measurements and Investments - Additional Information (Detail) - USD ($)		3 Months Ended		9 Months Ended
	Feb. 01, 2022	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities due within one year		$ 3,400,000,000		$ 3,400,000,000
Debt securities due within one to five years		2,200,000,000		2,200,000,000
Unrealized gains (losses) on equity securities held as of the end of the period		(278,000,000)	$ 434,000,000	(262,000,000)	$ 610,000,000
Impairment of indefinite-lived intangible assets and goodwill	$ 0
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt		23,800,000,000		23,800,000,000		$ 21,000,000,000
Estimated Fair Value \| Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Estimated fair value of debt		$ 22,500,000,000		$ 22,500,000,000		$ 22,500,000,000

Fair Value Measurements and I_5

Fair Value Measurements and Investments - Schedule of Non-Marketable Equity Securities (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Initial cost basis	$ 722		$ 722
Upward adjustments	810		810
Downward adjustments (including impairment)	(350)		(350)
Carrying amount, end of period	1,182		1,182
Upward adjustments	5	$ 180	231	$ 323
Downward adjustments (including impairment)	$ (284)	$ 0	$ (337)	$ (2)

Debt - Summary of Debt (Details

Debt - Summary of Debt (Details) - USD ($) $ in Millions	Jun. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Unamortized discounts and debt issuance costs	$ (181)	$ (161)
Hedge accounting fair value adjustments	(186)	138
Total carrying value of debt	23,795	20,977
Current maturities of debt	3,249	999
Long-term debt	20,546	19,978
1.50% Senior Notes due June 2026 \| Europe
Debt Instrument [Line Items]
Total debt	$ 1,423	0
Effective interest rate (percent)	1.71%
2.00% Senior Notes due June 2029 \| Europe
Debt Instrument [Line Items]
Total debt	$ 1,054	0
Effective interest rate (percent)	2.13%
2.375% Senior Notes due June 2034 \| Europe
Debt Instrument [Line Items]
Total debt	$ 685	0
Effective interest rate (percent)	2.53%
Senior Notes
Debt Instrument [Line Items]
Total debt	$ 24,162	21,000
Senior Notes \| 2.15% Senior Notes due September 2022 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,000	1,000
Effective interest rate (percent)	2.30%
Stated interest rate (percent)	2.15%
Senior Notes \| 2.80% Senior Notes due December 2022 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 2,250	2,250
Effective interest rate (percent)	2.89%
Stated interest rate (percent)	2.80%
Senior Notes \| 3.15% Senior Notes due December 2025 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 4,000	4,000
Effective interest rate (percent)	3.26%
Stated interest rate (percent)	3.15%
Senior Notes \| 1.90% Senior Notes due April 2027 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,500	1,500
Effective interest rate (percent)	2.02%
Stated interest rate (percent)	1.90%
Senior Notes \| 0.75% Senior Notes due August 2027 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 500	500
Effective interest rate (percent)	0.84%
Stated interest rate (percent)	0.75%
Senior Notes \| 2.75% Senior Notes due September 2027 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 750	750
Effective interest rate (percent)	2.91%
Stated interest rate (percent)	2.75%
Senior Notes \| 2.05% Senior Notes due April 2030 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,500	1,500
Effective interest rate (percent)	2.13%
Stated interest rate (percent)	2.05%
Senior Notes \| 1.10% Senior Notes due February 2031 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,000	1,000
Effective interest rate (percent)	1.20%
Stated interest rate (percent)	1.10%
Senior Notes \| 4.15% Senior Notes due December 2035 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,500	1,500
Effective interest rate (percent)	4.23%
Stated interest rate (percent)	4.15%
Senior Notes \| 2.70% Senior Notes due April 2040 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,000	1,000
Effective interest rate (percent)	2.80%
Stated interest rate (percent)	2.70%
Senior Notes \| 4.30% Senior Notes due December 2045 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 3,500	3,500
Effective interest rate (percent)	4.37%
Stated interest rate (percent)	4.30%
Senior Notes \| 3.65% Senior Notes due September 2047 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 750	750
Effective interest rate (percent)	3.73%
Stated interest rate (percent)	3.65%
Senior Notes \| 2.00% Senior Notes due August 2050 \| U.S.
Debt Instrument [Line Items]
Total debt	$ 1,750	$ 1,750
Effective interest rate (percent)	2.09%
Stated interest rate (percent)	2%
Senior Notes \| 1.50% Senior Notes due June 2026 \| Europe
Debt Instrument [Line Items]
Stated interest rate (percent)	1.50%
Senior Notes \| 2.00% Senior Notes due June 2029 \| Europe
Debt Instrument [Line Items]
Stated interest rate (percent)	2%
Senior Notes \| 2.375% Senior Notes due June 2034 \| Europe
Debt Instrument [Line Items]
Stated interest rate (percent)	2.375%

Debt - Additional Information (

Debt - Additional Information (Details) € in Billions	1 Months Ended		3 Months Ended	9 Months Ended
Debt - Additional Information (Details) € in Billions	Jun. 30, 2022 USD ($)	Jun. 30, 2022 EUR (€)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 EUR (€)	Sep. 30, 2021 USD ($)
Debt Instrument [Line Items]
Proceeds from issuance of senior notes				$ 3,218,000,000	$ 0
June 2022 Notes \| Designated as Hedging Instrument \| Net Investment Hedging
Debt Instrument [Line Items]
Portion hedged of 2022 Notes \| €						€ 1.2
Commercial Paper
Debt Instrument [Line Items]
Debt instrument term				397 days
Debt instrument, maximum borrowing capacity	$ 3,000,000,000		$ 3,000,000,000	$ 3,000,000,000
Commercial paper outstanding	$ 0		0	$ 0			$ 0
Commercial Paper March 2022
Debt Instrument [Line Items]
Repayments of commercial paper			300,000,000
Commercial Paper April 2022
Debt Instrument [Line Items]
Repayments of commercial paper			$ 650,000,000
Europe \| 1.50% Senior Notes due June 2026 \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate (percent)	1.50%		1.50%	1.50%		1.50%
Europe \| 2.00% Senior Notes due June 2029 \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate (percent)	2%		2%	2%		2%
Europe \| 2.375% Senior Notes due June 2034 \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate (percent)	2.375%		2.375%	2.375%		2.375%
Europe \| June 2022 Notes \| Senior Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 3,200,000,000		$ 3,200,000,000	$ 3,200,000,000		€ 3
Proceeds from issuance of senior notes	$ 3,200,000,000	€ 3
Europe \| June 2022 Notes \| Senior Notes \| Minimum
Debt Instrument [Line Items]
Debt instrument term	4 years	4 years
Europe \| June 2022 Notes \| Senior Notes \| Maximum
Debt Instrument [Line Items]
Debt instrument term	12 years	12 years

Settlement Guarantee Manageme_3

Settlement Guarantee Management - Additional Information (Details) $ in Billions	9 Months Ended
	Jun. 30, 2022 USD ($)
Settlement Guarantee Management [Abstract]
Maximum settlement exposure	$ 116.3
Average daily settlement exposure	$ 71.8

Settlement Guarantee Manageme_4

Settlement Guarantee Management - Collateral (Detail) - USD ($) $ in Millions	Jun. 30, 2022	Sep. 30, 2021
Settlement Guarantee Management [Abstract]
Restricted cash and restricted cash equivalents	$ 2,261	$ 2,260
Pledged securities at market value	300	254
Letters of credit	1,622	1,518
Guarantees	706	758
Total	$ 4,889	$ 4,790

Stockholders' Equity - Number o

Stockholders' Equity - Number of Shares of Class A Common Shares Outstanding on an As-Converted Basis (Details) shares in Millions	Jun. 30, 2022 shares	Sep. 30, 2021 shares
Schedule of Common Stock as Converted [Line Items]
As-converted Class A Common Stock (in shares)	2,114	2,161
Series A preferred stock
Schedule of Common Stock as Converted [Line Items]
Preferred stock, shares outstanding (in shares)	0	0
Preferred stock, conversion rate into Class A Common Stock	100	100
As-converted Class A Common Stock (in shares)	6	7
Series B preferred stock
Schedule of Common Stock as Converted [Line Items]
Preferred stock, shares outstanding (in shares)	2	2
Preferred stock, conversion rate into Class A Common Stock	6.0550	6.3210
As-converted Class A Common Stock (in shares)	15	16
Series C preferred stock
Schedule of Common Stock as Converted [Line Items]
Preferred stock, shares outstanding (in shares)	3	3
Preferred stock, conversion rate into Class A Common Stock	6.8240	6.8340
As-converted Class A Common Stock (in shares)	22	22
Class A common stock
Schedule of Common Stock as Converted [Line Items]
Common stock, shares outstanding (in shares)	1,637	1,677
As-converted Class A Common Stock (in shares)	1,637	1,677
Class B common stock
Schedule of Common Stock as Converted [Line Items]
Common stock, shares outstanding (in shares)	245	245
Common stock, conversion rate into Class A Common Stock	1.6059	1.6228
As-converted Class A Common Stock (in shares)	394	398
Class C common stock
Schedule of Common Stock as Converted [Line Items]
Common stock, shares outstanding (in shares)	10	10
Common stock, conversion rate into Class A Common Stock	4	4
As-converted Class A Common Stock (in shares)	40	41

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of As-Converted Class B Common Stock (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
Reduction in equivalent number of as-converted shares of class A common stock (in shares)	4
Effective price per share (in dollars per share)	$ 205.06
Deposits under the U.S. retrospective responsibility plan	$ 850	$ 0

Stockholders' Equity - Effect o

Stockholders' Equity - Effect of VE Territory Covered Losses Through Conversion Rate Adjustments (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Conversion of Stock [Line Items]
Recovery through conversion rate adjustment	$ 0	$ (2)	$ 0	$ (2)
Series B preferred stock
Conversion of Stock [Line Items]
Reduction in equivalent number of as-converted shares of class A common stock (in shares)			1	0
Effective price per share (in dollars per share)			$ 203.08	$ 220.84
Recovery through conversion rate adjustment			$ 135	$ 35
Series C preferred stock
Conversion of Stock [Line Items]
Reduction in equivalent number of as-converted shares of class A common stock (in shares)			0	0
Effective price per share (in dollars per share)			$ 202.55	$ 220.71
Recovery through conversion rate adjustment			$ 6	$ 20

Stockholders' Equity - Share Re

Stockholders' Equity - Share Repurchases in the Open Market (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Equity, Class of Treasury Stock [Line Items]
Total cost	$ 2,433	$ 2,200	$ 9,486	$ 5,709
Class A common stock
Equity, Class of Treasury Stock [Line Items]
Shares repurchased in the open market (in shares)	12	10	46	27
Average repurchase price per share (in dollars per share)	$ 202.81	$ 227.11	$ 208.30	$ 213.02
Total cost	$ 2,433	$ 2,200	$ 9,486	$ 5,709

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		9 Months Ended
	Jul. 29, 2022	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Jul. 22, 2022	Dec. 31, 2021	Jan. 31, 2021
Stockholders Equity Note [Line Items]
Share repurchase program							$ 12,000	$ 8,000
Share repurchase programs authorized		$ 7,300		$ 7,300
Cash dividends declared and paid, at a quarterly amount per Class A share		$ 798	$ 698	$ 2,409	$ 2,102
Subsequent Event \| Class A common stock
Stockholders Equity Note [Line Items]
Quarterly cash dividend (in dollars per share)						$ 0.375
Subsequent Event \| Series A preferred stock
Stockholders Equity Note [Line Items]
Stock issued during the period, new issues (in shares)	176,853

Earnings Per Share - Basic and

Earnings Per Share - Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Net income	$ 3,411	$ 2,575	$ 11,017	$ 8,727
Class A common stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 2,634	$ 1,996	$ 8,518	$ 6,748
Weighted- Average Shares Outstanding - Basic (in shares)	1,642	1,691	1,655	1,693
Earnings per Share - Basic (in dollars per share)	$ 1.60	$ 1.18	$ 5.15	$ 3.99
Income Allocation - Diluted	$ 3,411	$ 2,575	$ 11,017	$ 8,727
Weighted- Average Shares Outstanding - Diluted (in shares)	2,129	2,184	2,143	2,192
Earnings per Share - Diluted (in dollars per share)	$ 1.60	$ 1.18	$ 5.14	$ 3.98
Class B common stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 637	$ 470	$ 2,046	$ 1,588
Weighted- Average Shares Outstanding - Basic (in shares)	245	245	245	245
Earnings per Share - Basic (in dollars per share)	$ 2.59	$ 1.92	$ 8.33	$ 6.47
Income Allocation - Diluted	$ 636	$ 470	$ 2,044	$ 1,586
Weighted- Average Shares Outstanding - Diluted (in shares)	245	245	245	245
Earnings per Share - Diluted (in dollars per share)	$ 2.59	$ 1.91	$ 8.33	$ 6.46
Weighted-average as-converted common stock used in income allocation (in shares)	397	398	398	398
Class C common stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 64	$ 49	$ 207	$ 169
Weighted- Average Shares Outstanding - Basic (in shares)	10	10	10	11
Earnings per Share - Basic (in dollars per share)	$ 6.42	$ 4.72	$ 20.58	$ 15.94
Income Allocation - Diluted	$ 64	$ 49	$ 207	$ 169
Weighted- Average Shares Outstanding - Diluted (in shares)	10	10	10	11
Earnings per Share - Diluted (in dollars per share)	$ 6.41	$ 4.72	$ 20.56	$ 15.92
Weighted-average as-converted common stock used in income allocation (in shares)	40	42	40	42
Participating securities
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Income Allocation - Basic	$ 76	$ 60	$ 246	$ 222
Income Allocation - Diluted	$ 76	$ 60	$ 246	$ 221
Series A preferred stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Weighted-average as-converted common stock used in income allocation (in shares)	6	9	6	14
Series B preferred stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Weighted-average as-converted common stock used in income allocation (in shares)	15	15	16	16
Series C preferred stock
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
Weighted-average as-converted common stock used in income allocation (in shares)	22	22	22	22

Share-based Compensation - Awar

Share-based Compensation - Awards Granted to Company Employees and Non-employee Directors Under the 2007 Equity Incentive Compensation Plan (Details)	9 Months Ended
	Jun. 30, 2022 $ / shares shares
Non-qualified stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares	961,570
Weighted-Average Grant Date Fair Value (in dollars per share)	$ 43.16
Weighted-Average Exercise Price (in dollars per share)	$ 200.86
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares	3,413,085
Weighted-Average Grant Date Fair Value (in dollars per share)	$ 203.22
Performance-based shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares	440,722
Weighted-Average Grant Date Fair Value (in dollars per share)	$ 186.50

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost	$ 145	$ 153	$ 447	$ 417

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation, percent	11%	41%	17%	26%
Recognized tax benefit	$ 176	$ 51
Adjustment related to the remeasurement of UK deferred tax liabilities		1,000
Effective income tax rate reconciliation, recognized tax benefit				$ 147
Increase in unrecognized tax benefits, gross	34		$ 109
Unrecognized tax benefits that would impact effective tax rate	75	$ 29	75	$ 29
Accrued penalties related to uncertain tax positions	$ 31		$ 31

Legal Matters - Schedule of Acc

Legal Matters - Schedule of Accrued Litigation for Both Covered and Non-Covered Litigation (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2022	Jun. 30, 2021
Loss Contingency Accrual [Roll Forward]
Balance at beginning of period		$ 983	$ 914
Balance at end of period	$ 1,486	1,486	900
Uncovered Litigation
Loss Contingency Accrual [Roll Forward]
Provision for legal matters		2	5
Covered Litigation
Loss Contingency Accrual [Roll Forward]
Provision for legal matters		878	23
Payments for legal matters		(377)	(42)
U.S. Covered Litigation
Loss Contingency Accrual [Roll Forward]
Balance at beginning of period		881	888
Provision for legal matters	716	861	0
Payments for legal matters		(262)	(7)
Balance at end of period	1,480	1,480	881
VE Territory Covered Litigation
Loss Contingency Accrual [Roll Forward]
Balance at beginning of period		102	21
Provision for legal matters		17	23
Payments for legal matters		(114)	(29)
Balance at end of period	$ 5	$ 5	$ 15

Legal Matters - Additional Info

Legal Matters - Additional Information (Details) $ in Millions	3 Months Ended	9 Months Ended		109 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jul. 28, 2022 merchant
Loss Contingencies [Line Items]
Deposits into the litigation escrow account \| $		$ 850	$ 0
U.S. Covered Litigation
Loss Contingencies [Line Items]
Provision for legal matters \| $	$ 716	861	$ 0
Deposits into the litigation escrow account \| $	$ 600	$ 850
Interchange Multidistrict Litigation
Loss Contingencies [Line Items]
Settlement percentage	55%	55%
Europe Merchant Litigation \| Subsequent Event
Loss Contingencies [Line Items]
Number of plaintiffs				850
Number of claims settled				150
Number of claims pending				650
Europe Merchant Litigation \| Threatened Litigation \| Subsequent Event
Loss Contingencies [Line Items]
Number of plaintiffs				30